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Digital technology advancements have greatly changed how small businesses manage their finances. This change is not only about recording transactions, but it also affects financial control, report preparation, and business decision making. Accounting Information System (SIA) came about as a solution to help small and medium businesses easily, organize, and accurately record their finances, as well as provide reliable financial information. This study aims to explain the role of the Accounting Information System in making it easier to manage the finances of small and medium businesses in the digital age, the benefits gained from using it, and the challenges faced during its implementation. The method used in this research is a literature review, which involves examining books, journals, and other related scientific publications, followed by analysis using a descriptive qualitative approach. Research findings show that using a digital-based Accounting Information System can improve business efficiency, speed up financial reporting, increase transparency, and make it easier for small and medium-sized businesses to get funding access. However, the implementation of the Accounting Information System still faces challenges such as a lack of technological understanding, limited infrastructure, and high implementation costs. Therefore, collaboration and support from various parties are needed to ensure the accounting information system is implemented effectively and sustainably in small and medium businesses.

The development of digital media has transformed YouTube into one of the most influential platforms for Islamic preaching, shaping public understanding of religious issues, including religious tolerance. This study aims to analyze the representation of religious tolerance, the patterns of tolerance message delivery, and the tendency of interpreting religious tolerance in Felix Siauw’s YouTube content. The research employs a qualitative approach using content analysis of videos discussing interfaith relations and social diversity.The findings reveal that religious tolerance in Felix Siauw’s content is represented as respect for the rights of followers of other religions in social life without compromising the boundaries of Islamic creed (aqidah). Messages of tolerance are conveyed through persuasive narratives supported by Qur’anic verses, Hadith, and scholars’ perspectives, emphasizing the importance of maintaining Islamic identity within a pluralistic society. The study also indicates that the interpretation of tolerance promoted in the content tends to emphasize social tolerance rather than theological tolerance, namely respecting diversity and fostering peaceful coexistence without equating religious beliefs. Therefore, digital Islamic preaching functions not only as a medium for disseminating religious teachings but also as a platform for shaping public understanding of religious tolerance.

Limbah kulit Jeruk peras , yang sering dibuang dan menimbulkan masalah lingkungan, sebenarnya memiliki potensi besar untuk dimanfaatkan kembali. Kulit Jeruk peras  mengandung minyak atsiri yang dapat diolah menjadi reed diffuser, pengharum ruangan alami yang ramah lingkungan. Namun, pengetahuan masyarakat tentang pemanfaatan kulit Jeruk peras  masih terbatas. Siswa SMA, sebagai generasi muda yang sedang mempersiapkan diri untuk dunia kerja atau wirausaha, dapat memainkan peran penting dalam mengembangkan inovasi ini. Melalui pendidikan dan pelatihan, siswa SMA dapat mempelajari proses pembuatan reed diffuser dari kulit Jeruk peras , mulai dari ekstraksi minyak atsiri hingga pengemasan produk. Hal ini tidak hanya melatih keterampilan teknis dan kreativitas, tetapi juga membuka peluang kewirausahaan. Pemanfaatan kulit Jeruk peras  untuk reed diffuser sejalan dengan prinsip ekonomi sirkular dan pembangunan berkelanjutan, yang menekankan pemanfaatan sumber daya secara efisien. Dengan menguasai keterampilan ini, siswa SMA dapat berkontribusi dalam mengurangi limbah organik sekaligus menciptakan produk bernilai ekonomi tinggi. Ini juga mendukung visi pendidikan SMA untuk menciptakan lulusan yang kompeten, kreatif, dan siap bersaing di dunia kerja. Pengabdian masyarakat kali ini dilaksanakan di SMA Islam 1 Surakarta, Kota Surakarta.

Mangrove forests are high-value coastal ecosystems that have the potential to be developed as sustainable ecotourism destinations. This study aims to analyze the development of Mangrove Forest Tourism in Kampung Kayu Ara Permai, Sungai Apit District, Siak Regency based on the three pillars of sustainable tourism of the World Tourism Organization (UNWTO), namely environmental, economic, and socio-cultural sustainability. The method used is a descriptive qualitative approach through literature studies and semi-structured interviews with regional managers. The results of the study show that this area has a good mangrove ecosystem with nine species and an average Tourism Suitability Index (IKW) of 76.89% (Suitable/S2 category). From an economic perspective, eight non-timber forest products (NTFPs) downstream products and community-based homestay models have created an equitable distribution of benefits for residents. The socio-cultural dimension is supported by the authenticity of the coastal Malay tradition that is still preserved. However, the three dimensions face challenges in the form of the absence of protection regulations, the absence of a government fixed budget, and low public participation in management evaluation. This study recommends the issuance of regional regulations, the establishment of tourism BUMDes, and the strengthening of community participation as the foundation for sustainable ecotourism development.  

Background:Landslides are a disaster that often occurs in hilly areas with high rainfall. The community's lack of knowledge about mitigation increases the risk of losses and casualties. This community service activity aims to improve the knowledge and preparedness of cadres and the community of Pargarutan Dolok Village in facing landslides through mentoring and counseling activities. The activity was carried out on May 25, 2026 in Pargarutan Dolok Village, East Angkola District, South Tapanuli Regency, targeting village cadres and the local community. Methods:The methods used included delivering material, interactive discussions, questions and answers, and distributing leaflets regarding the causes, signs, impacts, and mitigation steps for landslides. Evaluation was carried out through observations of participant participation and their ability to understand the material provided. The activity went well and received active participation from all participants. Results:The results of the observations showed an increase in participants' understanding of the causes, early signs, impacts, and actions that need to be taken before, during, and after a landslide occurs. The enthusiasm of the participants during the discussion also showed an increase in public awareness of the importance of disaster mitigation and preparedness. Conclusion: These findings indicate that landslide preparedness training is effective in increasing the knowledge, awareness, and preparedness of cadres and the community regarding landslide risks. This activity is expected to be the first step in strengthening community capacity and supporting the creation of disaster-resilient villages through ongoing disaster education.

This study aims to overhaul the conventional understanding of tourism through a missiological lens, by positioning social interactions at the Parbubu Tarutung Soda Water Tourism Object as the locus of Missio Dei (God's Mission) manifestation. Amidst the tendency of modern humans to be trapped in egocentrism, alienation, and minimal openness due to secular routines, God is present with a mission to transform human relations. Using a qualitative descriptive-theological method, this study analyzes three axes of social interaction (inter-tourists, tourists-managers, and tourists-local communities). The results of field research indicate that although the pattern of interaction between visitors is still minimalist and egocentric-group due to a purely physical recreation orientation, there is a strong spiritual modality in the service aspect (hospitality) of the managers that reflects the restoration of the image of God (Imago Dei). The absence of social conflict and the presence of sincere hospitality are identified not merely as business strategies, but as real implications of the work of the Holy Spirit who precedes the church (prevenient grace) in destroying human egoism. This study concludes that tourism can be an eschatological means by which social interactions are transformed into encounters that bring about God's Shalom, meaning that tourism can be a way to bring about God's peace through authentic encounters between tourists, rather than simply ordinary tourist transactions. The author recommends the reconstruction of public spaces in this destination as inclusive communal spaces that facilitate reconciliation and social transformation.

Adolescents are a nutritionally vulnerable group at risk of double burden of malnutrition. Riskesdas 2023 data showed that the prevalence of undernutrition in adolescents aged 13–15 years in North Sumatra reached 16.8%, while overweight and obesity reached 18.3%. The habit of consuming unhealthy snacks at school is one of the main preventable risk factors through structured nutrition education. Objective: This community service program aimed to increase knowledge of balanced nutrition and healthy snack selection behavior among Grade VIII students of SMP Negeri 19 Medan. Methods: Activities were carried out through interactive lectures, demonstrations, educational games, and workshops with 64 students. Evaluation used pre-test and post-test analysis with Wilcoxon Signed Rank Test. Results: There was a significant increase in nutritional knowledge in both classes (p=0.001) and healthy snack selection behavior (p=0.000). Conclusion: The Healthy Teen School program effectively improved adolescent nutrition knowledge and behavior.

Churches and Christian institutions frequently face the challenge of congregations whose understanding of ministry remains confined to the spiritual dimension alone, while the holistic ministry mandate calls for active engagement across social, educational, and economic spheres. This study examines two primary objectives: first, how Christian Religious Education (CRE) shapes congregational understanding of holistic church ministry; and second, how CRE equips congregants with the concrete capacity to serve comprehensively. A qualitative approach with a case study design was employed at Yayasan Sola Gratia Medan. Data were gathered through in-depth interviews with seven informants comprising foundation leaders, program coordinators, active church members, volunteers, and beneficiaries. Analysis followed a thematic framework encompassing data reduction, display, and conclusion drawing. Findings reveal that: (1) consistent CRE implementation at Yayasan Sola Gratia has successfully shifted the congregational ministry paradigm from exclusively spiritual to holistically transformative; and (2) congregants who have internalized CRE values demonstrate more structured ministry capacity, stronger theological motivation, and significant cross-dimensional engagement. This research contributes a contextual CRE model relevant for church-based institutions operating in multidimensional urban environments.

This study examines sarcastic implicatures in the 2024 United States presidential debate between Joe Biden and Donald Trump, with a particular focus on Donald Trump’s utterances. The study aims to identify the forms and types of sarcastic implicatures employed in political discourse during the debate. A qualitative descriptive method with a pragmatic approach was used to analyze how implied meanings are constructed and interpreted within the context of political communication. The data consisted of debate transcripts and video recordings broadcast by CNN, selected based on utterances containing elements of sarcasm. Data analysis was conducted through four stages: identification, classification, coding, and interpretation. The findings reveal that sarcastic implicatures are realized in two main forms, namely indirect non-literal utterances and direct non-literal utterances. In addition, several types of sarcastic implicatures were identified, including undermining, mockery, insult, criticism, and threat. The most dominant type was undermining, which was used to weaken the image and credibility of political opponents. These findings indicate that sarcastic implicatures function as an effective rhetorical strategy in political communication to influence public opinion, shape audience perceptions, and strengthen the speaker’s political position in televised political debates.

This study aims to explore the phenomenon of using a second Instagram account among Generation Z as a strategy for impression management and privacy protection. Amidst the dominance of a culture of show-off and hegemonic aesthetic standards on primary accounts, Generation Z tends to experience aesthetic fatigue and social pressure due to scrutiny from diverse audiences (context collapse). Using Erving Goffman's Dramaturgy theory, this study examines how individuals construct distinct identities on the front stage and back stage. The research method used is descriptive qualitative. Data were collected through in-depth interviews with five Generation Z informants who have multiple accounts, as well as passive participant observation of their digital activities. The sampling technique used was purposive sampling, while data analysis followed the Miles and Huberman model, which includes data reduction, data presentation, and drawing conclusions. The results show that the primary account functions as a highly curated front stage to maintain professional and social reputations. Conversely, the second account functions as a back stage that allows Generation Z to engage in emotional catharsis, honest self-disclosure, and identity experimentation through unique names (pseudonyms). The use of a second account is a strategic response to reclaim personal authority over their life narratives from the pressure of algorithms and public judgment. The study concludes that second accounts are not just a technological trend, but rather a self-defense mechanism for Generation Z to maintain authentic space and maintain mental health amidst massive digital transparency.

Government procurement plays a strategic role in supporting effective, efficient, transparent, and accountable public administration. To promote procurement reform, the government has implemented an electronic procurement system through the Electronic Procurement Service (LPSE). The implementation of the Electronic Procurement System (SPSE) in Pematang Siantar City aims to improve procurement quality, reduce irregularities, and accelerate the delivery of goods and services. However, several challenges persist, including limited human resources capable of operating the system, technical disruptions, lack of outreach to local vendors, and weak coordination between the Procurement Unit (UKPBJ) and related agencies. This study aims to analyze the effectiveness of SPSE implementation in Pematang Siantar City. The research uses a descriptive qualitative approach. Data were collected through interviews with UKPBJ officials and procurement officers from several local government units, direct observation of procurement activities via SPSE, and documentation review. Data analysis employed Duncan’s effectiveness indicators: goal attainment, integration, and adaptation. The results show that SPSE implementation has not been fully effective. In terms of goal attainment, procurement processes follow established procedures, but delays still occur due to system disruptions and limited user competence. In terms of integration, coordination between UKPBJ and technical units remains suboptimal, affecting communication and oversight. Regarding adaptation, although the information technology infrastructure is adequate, human resource capacity is still limited. Therefore, improving human resources, strengthening coordination, and enhancing system reliability are necessary to achieve optimal effectiveness.

Sekolah Menengah Kejuruan (SMK) dituntut menghasilkan lulusan yang siap kerja dan mampu beradaptasi dengan perkembangan industri. Namun, proses pembelajaran akuntansi di beberapa SMK di Kabupaten Karawang masih didominasi metode konvensional yang berpusat pada guru dan belum sepenuhnya menerapkan pembelajaran berbasis pemecahan masalah sesuai kebutuhan dunia kerja. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memperkuat kompetensi guru akuntansi melalui pembelajaran berbasis Design Thinking. Metode pelaksanaan menggunakan pendekatan pelatihan partisipatif yang meliputi identifikasi kebutuhan, perencanaan program, pelaksanaan pelatihan, pendampingan, dan evaluasi kegiatan. Pelatihan memperkenalkan tahapan Design Thinking yang terdiri atas empathize, define, ideate, prototype, dan test. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dokumentasi, pre-test dan post-test, serta penilaian terhadap perangkat pembelajaran yang dihasilkan peserta. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan guru dalam menerapkan pembelajaran akuntansi yang inovatif. Peserta menunjukkan peningkatan pemahaman terhadap konsep Design Thinking, kemampuan menyusun perangkat pembelajaran kontekstual, serta motivasi untuk mengembangkan pembelajaran yang berpusat pada siswa. Hasil post-test menunjukkan rata-rata pemahaman guru mencapai 75,88 dan lebih dari 80% peserta mampu menjawab dengan benar tahapan Design Thinking. Kegiatan ini menyimpulkan bahwa Design Thinking dapat menjadi pendekatan pembelajaran yang efektif untuk meningkatkan kompetensi pedagogik guru serta mendukung pengembangan pembelajaran akuntansi yang kontekstual, kolaboratif, dan sesuai dengan kebutuhan industri.

The development of social media has brought significant changes in how individuals perceive themselves, especially among female university students who are in the stage of identity formation. Social media is not only used as a communication tool but also as a space that presents homogeneous beauty standards which can influence self-perception. This study aims to analyze the construction of beauty standards on social media and their impact on female students’ self-perception. The research uses a qualitative approach with a literature review method by analyzing 20  relevant academic articles published between 2020 and 2025. Data analysis was conducted using descriptive qualitative techniques, including data reduction, data presentation, and conclusion drawing. The results show that beauty standards on social media are constructed through repeated visual representations and reinforced by algorithmic systems, creating an idealized image of beauty. This condition encourages female students to engage in social comparison, leading to self-dissatisfaction and decreased self-confidence. However, these effects vary depending on individuals’ ability to filter and interpret information. This study highlights the importance of developing critical awareness in social media use to avoid being influenced by unrealistic beauty standards.

Pendidikan Kewarganegaraan merupakan suatu program pendidikan yang bertujuan untuk mengajarkan prinsip-prinsip pragmatis dan prosedural yang berusaha untuk mengembangkan sifat kemanusiaan, budaya, serta memberikan kekuatan kepada individu, hususnya siswa, agar mereka dapat menjadi warga negara yang baik sesuai dengan tuntutan yang diakui secara moral dan konstitusional oleh  negara. Pada pembelajaran kewarganegaraan ada tiga yang menjadi dasar dalam pembelajaran yang salah satunya adalah mengembangkan kecerdasan warga negara, membina tanggung jawab warga negara, serta mendorong partisipasi warga negara dalam kehidupan berbangsa dan bernegara. Permasalahan Prioritas yang dihadapi adalah di SD Negeri 095207 Sorba Tonduhan, yaitu keterbatasan pembelajaran berbasisi proyek, tidak tersedianya fasilitas pendukung seperti computer yang ada di lingkungan sekolah tersebut. Kompetensi Guru dalam Pengelolaan Pembelajaran kurang Kreatif: Kompetensi pedagogik guru dalam merancang pembelajaran yang interaktif dan berbasis konteks lokal masih terbatas. Penggunaan metode pembelajaran tradisional cenderung mendominasi, sehingga kurang menarik bagi siswa. Solusi yang diberikan adalah berupa pembelajaran proyek penerapan model pembelajaran berbasis proyek, Dimana pembelajaran berbasis proyek melibatkan antara guru dengan siswa. Guru berperan aktif dalam memotivasi siswa dan meningkatkan kualitas pembelajaran. Guru mempunyai masukan dan kreativitas yang besar serta dapat meningkatkan motivasi belajar untuk membantu siswa mencapai hasil belajar yang baik, (Magdalena et al., 2024). Menurut (Norhikmah et al., 2022), Model pembelajaran berbasis proyek menuntut siswa untuk membuat proyek yang berkaitan dengan mata pelajaran terkait. Proyek pada pembelajaran ini dibangun berdasar ide-ide para siswa yang berasal dari keresahan permasalahan riil, sehingga peserta didik terjun secara langsung dalam memecahkan masalah.

Scientific articles not only function as a medium for conveying information but also as a representation of the author’s academic credibility and intellectual authority within the scientific community. In academic writing, language plays a crucial role in shaping the author’s identity, reliability, and scholarly position. This research aims to conceptually examine the relationship between linguistic choices and the construction of authority in Indonesian-language scientific articles. The study employs a library research method with a critical discourse analysis approach toward various references related to functional linguistics, discourse studies, and ethics in academic writing. The findings indicate that academic authority is constructed through several linguistic aspects, including lexical precision, grammatical objectivity, cohesion and coherence of ideas, as well as a careful epistemological attitude that remains open to alternative interpretations and scientific dialogue. In addition, the use of formal, systematic, and evidence-based language contributes significantly to strengthening the legitimacy of scientific arguments. Within this framework, language is not merely a communication tool used to present ideas, but also an instrument for legitimizing knowledge and reinforcing the author’s credibility, reliability, and authority in academic discourse. Therefore, mastery of academic language becomes an essential component in producing quality scientific articles.

This community service activity aimed to build a disaster preparedness culture through earthquake and tsunami simulation activities at Madrasah Aliyah Negeri 2 Suak Timah, West Aceh Regency. The activity was motivated by the high risk of earthquake and tsunami disasters in the coastal area of West Aceh and the limited understanding of students regarding disaster mitigation and evacuation procedures. This program was carried out through collaboration between the Regional Disaster Management Agency (BPBD) of West Aceh Regency, lecturers from the Civil Engineering Department of Teuku Umar University, the Samatiga Community Health Center, and the school. The methods used included education, socialization, demonstrations, and direct simulations regarding self-rescue actions during earthquakes and tsunamis. The simulation was conducted at Suak Timah Football Field as the evacuation gathering point. The results showed an increase in students’ and school members’ knowledge and preparedness in facing disasters. Participants were able to understand evacuation routes, perform self-protection actions, and follow evacuation procedures in an orderly and rapid manner. Evaluation results indicated that disaster mitigation understanding reached 85%, self-rescue ability 88%, accuracy in following evacuation routes 90%, discipline during simulation 92%, and participant involvement reached 95%. This activity also encouraged the formation of a disaster awareness culture and the emergence of active student roles as preparedness pioneers within the school environment. Therefore, disaster simulation proved to be an effective educational medium in improving the capacity and preparedness of school communities toward earthquake and tsunami risks.

The legal profession plays a vital role in the judicial system to ensure the principle of equality before the law as well as fair and accountable legal proceedings. In accordance with Law No. 18 of 2003 on Advocates, an advocate is an autonomous, independent, and accountable legal professional who is granted immunity as stipulated in Articles 14, 15, and 16, which provide protection from civil and criminal claims when acting in good faith while performing their duties. However, in practice, the scope of this immunity often leads to differing interpretations, particularly regarding the parameters of “good faith” and the scope of “professional duties,” which can result in the criminalization of lawyers. This is evident in the case of Hendra Sianipar, where a lawyer’s actions in exercising legal authority were instead subject to criminal prosecution. This study aims to examine the limits of attorney immunity and explore the potential for criminalization of this profession using a normative legal approach combined with a legal utility analysis. The findings of this study indicate that attorney immunity is not absolute but is limited by good faith, compliance with the law, and professional ethics, thus requiring clearer and more balanced clarification of these limits.

Keamanan makanan dan minuman remaja sangat penting untuk kesehatan mereka, terutama mengingat peningkatan konsumsi makanan siap saji dan minuman berpemanis. Ketidaktahuan tentang kandungan gula dan keasaman minuman dapat meningkatkan risiko penyakit apabila dikonsumsi secara berlebihan. Melalui praktikum dan penyuluhan dasar literasi sains, kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan kesadaran siswa tentang makanan dan minuman yang aman untuk dikonsumsi. Di SMK Ma'arif NU 2 Ajibarang, kegiatan dilakukan melalui metode penyuluhan interaktif, demonstrasi, dan praktikum untuk mengidentifikasi gula menggunakan reaksi Fehling dan Benedict serta pengujian pH minuman. Hasil kegiatan menunjukkan bahwa siswa memahami konsep dasar keamanan pangan; mereka tahu bahwa minuman mengandung gula yang lebih sedikit; dan mereka tahu tingkat keasaman beberapa sampel minuman yang diuji. Sasaran Pembangunan Berkelanjutan (SDGs), terutama SDG 3 tentang kehidupan sehat dan sejahtera, SDG 4 tentang pendidikan berkualitas, dan SDG 12 tentang konsumsi yang bertanggung jawab, akan dilaksanakan melalui kegiatan ini. Selain itu, inisiatif ini sejalan dengan program Asta Cita yang bertujuan untuk meningkatkan kualitas sumber daya manusia melalui pendidikan kesehatan dan sains terapan. Kegiatan ini diharapkan akan membantu siswa menjadi lebih cerdas dalam memilih makanan dan minuman yang sehat dan aman untuk dikonsumsi setiap hari.

This study analyzes the effect of Integrated Reporting (IR) on the Cost of Equity (COE) by examining the moderating role of Good Corporate Governance (GCG) mechanisms in companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Governance quality is operationalized through two key mechanisms: institutional ownership and the proportion of independent board of commissioners. Employing Process Hayes Model 2 with bootstrap iterations of 5,000, and a final sample of 323 company-year observations after outlier removal, the study finds that Integrated Reporting does not exert a significant direct influence on Cost of Equity. However, the proportion of independent board of commissioners significantly moderates the negative relationship between Integrated Reporting and Cost of Equity, while institutional ownership fails to produce a significant moderating effect. Notably, under conditions of high institutional ownership paired with a low proportion of independent commissioners, Integrated Reporting paradoxically increases the Cost of Equity, underscoring the critical role of internal governance mechanisms in establishing the credibility of disclosed information. These findings confirm that the effectiveness of Integrated Reporting in reducing Cost of Equity is contingent upon the quality of the governance environment- particularly board independence. The study contributes to both theory and practice by demonstrating that the economic benefits of Integrated Reporting are realized only when accompanied by robust independent oversight structures.

Health program planning is an essential process in improving public health status through a systematic and data-driven approach. This study aimed to analyze health program planning based on situational analysis and the problem solving cycle (PSC), as well as to identify the root causes of problems using the fishbone approach. The research employed a descriptive qualitative method supported by simple quantitative data. Data were collected through in-depth interviews, observations, and documentation involving purposively selected informants. The results of the situational analysis identified several major health problems, including stunting, low posyandu attendance, and limited maternal knowledge regarding nutrition. Priority setting using the USG method determined stunting as the main health issue. Furthermore, root cause analysis using a fishbone diagram revealed that stunting was influenced by various factors related to man, machine, method, material, environment, money, and management. The application of the problem solving cycle facilitated systematic intervention planning, including nutrition education, community empowerment, and child growth monitoring. Program implementation demonstrated improvements in maternal knowledge and posyandu attendance. In conclusion, health program planning based on situational analysis, fishbone analysis, and the problem solving cycle proved effective in producing targeted and sustainable interventions.